【作者】 张鹏；

【导师】 孙岩；

【作者基本信息】 兰州大学 ， 工商管理（专业学位）， 2022， 硕士

【摘要】 随着企业集团财务共享中心的普及,国家税务部门主导的增值税在线申报系统日趋完善,税务共享开始推广并逐步成为财务共享中心的一个重要职能。通过共享中心进行集团下属公司的增值税申报流程的统一化及标准化,加强申报工作流程管理,控制税务风险已成为许多集团公司的选择。伟创力信息技术公司是伟创力集团下属中国区共享服务中心,涵盖了财务共享、人力资源共享、IT共享、物料采购共享等主要功能。本文聚焦于伟创力信息技术公司税务组的增值税申报流程优化。首先,结合目前税务政策,税务系统等行业发展趋势,根据目前公司实际情况,对增值税申报现行流程进行了梳理,并运用现场观察法,头脑风暴等方法,得出了当前增值税申报流程存在数据源收集流程不统一、记账对账流程复杂、增值税申报表制作及审批效率低、申报资料存档流程有缺陷等问题。其次,运用鱼骨图,员工座谈深入了解当前增值税申报流程存在问题的主要原因:流程等待时间长,节点多,报表格式杂乱,计算方法有差异等。最后,运用头脑风暴及ESIA流程优化方法,听取经验同事意见,在原流程基础上,应用OCR技术及BOX软件共享,制订了优化后的增值税数据源获取流程,记账对账流程,增值税报表制作流程及存档流程。此外,为了保证新方案的顺利执行,提出了该方案实施的步骤及保障措施,指出了该方案随着税务政策、税务系统及IT技术发展需要持续优化。伟创力信息技术公司是一个典型的集团公司区域共享服务中心,为集团提供专业化后台服务,因此希望本文不仅能帮助公司提升增值税申报的准确性、及时性及降低增值税管控风险,减少人员变动引发的系列问题;同时也希望对其他有类似需求的集团财务中心,在解决增值税申报共享服务上提供一个可参照的样板。更多还原

【Abstract】 With the development of finance share service centers of enterprise groups,the online VAT declaration system led by State Tax Bureau is getting more and more perfect,and tax sharing has gradually become an important function of finance share service center.It has become the choice of many companies to unify and standardize the VAT declaration process of the group companies through the sharing center.It also strengthens the management of the declaration work process and control the tax risk.Flextronics Information Technology Co.,Ltd.(Hereinafter referred to as FITC)is a shared service center in China for Flex group,covering the main functions of financial sharing,human resources sharing,IT sharing,material procurement sharing and so on.This paper takes the current VAT declaration process of FITC as the research object.Firstly,combined with the current tax policy,tax system and other industry development trends,this paper combs the current VAT declaration process according to the actual situation of the company,and uses the methods of on-site observation and brainstorming,It is concluded that the current VAT declaration process has the main problems of inconsistent data source collection process,complex bookkeeping and reconciliation process,low efficiency of making and approving VAT declaration report and defects in data archiving process.Secondly,use fishbone chart and open discussion with tax accountants to understand the problem and root causes for VAT declaration process: long waiting time,too many nodes,messy report format,different calculation methods,etc.Finally,using brainstorming and ESIA methods,listening to the opinions of experienced colleagues,based on the original process and use OCR technology,the optimized VAT data source collection process,bookkeeping and reconciliation process,VAT report preparation process and archiving process are formulated.In addition,to ensure the smooth implementation of the new scheme,this paper puts forward the safeguard measures to ensure the implementation of the scheme,estimates the implementation effect,and points out that the scheme needs to be continuously optimized with the development of tax policy,tax system and IT technology.FITC is a typical regional shared service center of the group company,which provides professional backstage services for the group.Expected the paper can not only help the company improve the accuracy and timeliness of VAT declaration,reduce the risk of VAT declaration,and reduce the job rotation problems caused by personnel changes.At the same time,we also hope to provide an executable sample to help others in solving the shared service of VAT declaration.更多还原